Mr. Seamus McCarthy:

Yes, we certainly will be looking at procurement by the HSE. We will probably have to do it outside the financial audit. We will do it as a value-for-money examination for exactly the kinds of issues that the Deputy has identified. I expect the HSE will be identifying problems that have arisen and disclosing problems that occurred. I would expect the HSE to disclose them in its financial statements in May 2021. I particularly want to try to focus on lessons, on what was anticipated in advance of a pandemic that the HSE would need or should have by way of stock and so on, and on what lessons the HSE has learned now on what we need to do to prepare for the future.

That is the kind of the focus I would like to bring to that work.